https://www.taxtmi.com/caselaws?id=261882 Payment for software embedded in supplied equipment was treated as consideration for an integrated goods supply, because the software had no independent existence or separate use and no copyright rights were transferred. Applying the distinction between a copyrighted article and a copyright right, the tribunal held that the amount was not royalty; the retrospective domestic law amendment did not change the treaty position, and in the absence of a permanent establishment in India no tax was chargeable. Accordingly, no withholding obligation arose under section 195. en-us Wed, 22 Jul 2015 00:00:00 +0530 Fri, 24 Jul 2015 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261882 Payment for software embedded in supplied equipment was treated as consideration for an integrated goods supply, because the software had no independent existence or separate use and no copyright rights were transferred. Applying the distinction between a copyrighted article and a copyright right, the tribunal held that the amount was not royalty; the retrospective domestic law amendment did not change the treaty position, and in the absence of a permanent establishment in India no tax was chargeable. Accordingly, no withholding obligation arose under section 195. Case-Laws Income Tax Wed, 22 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261882